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1959 (12) TMI 17 - PUNJAB HIGH COURT
Extract:
....... finished goods. In so far as taxes levied on them on iron scrap, they cannot be exempted from paying the same, though in regard to their dealings in cotton, they are on the same footing as the petitioner in Civil Writ No. 359 of 1959. For reasons stated above, I agree with the order proposed by the Honorable the Chief Justice. Ordered accordingly.